Audio/No playback devices

On our Windows ME machine we tried to get around a virus by using a System Restore point. While it helped afterwards we found we had every hardware device in the system in Device Manager two, three or four times. I removed everything and kept rebooting until there we no more yellow highlights. Seemed like we had carried the day until the user noticed they had no sound. I tried once again to remove the audio devices and reboot but that did not help. In Control Panel/Sounds and Multimedia/Audio it says there are no playback or recording devices. In Devices everything appears normal. Something is missing but I can’t guess what it might be. Any suggestions?